100% EOU - the refrigerated trucks are used only for the purpose ...
Refrigerated trucks for transporting raw materials and finished goods aren't classified as capital goods.
November 2, 2016
Case Laws Customs AT
100% EOU - the refrigerated trucks are used only for the purpose of transporting the frozen raw materials when it is brought into the factory for manufacture/production and also to carry the finished goods from factory to port for export - cannot be said that such trucks are in the nature of capital goods - AT
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